06 February 2025
Hello, I am looking for judicial precedents concerning cases where a party has paid tax under the Reverse Charge Mechanism (RCM) on purchases, but the disclosure in GSTR-3B was inadvertently missed.
I came across references to the following judgments in a discussion group, but I have been unable to find the full text or details online:
M/s. Gaurav Agrawal v. Union of India High Court of Madhya Pradesh - W.P. No. 12345/2021
M/s. S.K. Enterprises v. State of Karnataka Karnataka High Court - W.P. No. 5678/2020
M/s. ABC Traders v. Commissioner of GST Gujarat High Court - SCA No. 1234/2019
If anyone can provide links to these judgments or share the full text, it would be greatly appreciated.